Calculation of Customs duties > Rules of Origin >
Preferential origin is granted to goods from particular countries which have met certain criteria for the purpose of benefiting from preferential tariff treatment. Tariff benefits are provided for goods traded between countries that have concluded agreements, or when one party has granted it autonomously. The tariff benefits are: zero customs tariff, reduced tariff or zero tariff within certain quantities (quotas).
Originating status
The criteria for obtaining originating status generally require that the goods to be wholly obtained or be sufficiently processed. This means that the goods must either be produced from raw materials or ingredients that have been grown or produced in the beneficiary country or, if this is not the case, to be subject to a certain amount of work or processing in the beneficiary country. Such goods are considered to be "originating goods".
Products wholly obtained
The products in a country as a party to an agreement, the products listed in Article 5 of each FTA in force are considered as wholly obtained.
Worked or wholly processed products
Produktet të cilat nuk janë tërësisht të përftuara konsiderohen të punuara ose përpunuara në masë të mjaftueshme nëse plotësohen kushtet e caktuara në listën e aneksit (lista e rregullave) të punimeve ose përpunimeve, që duhet ti nënshtrohen materialet jo-origjinuese, që produkti të marrë statusin origjinues. This annex is in any FTA. The rules set the minimum working or processing of non-originating materials so that the goods after the processing obtain the originating status.
The structure of the list of rules is based on the CN structure and contains the appropriate conditions for each position. In a position can be all the products of a chapter, head or group of tariff headings, or just a special selection of these products ("ex" position). In the case of an "ex" position, the rule applies only to the product described in column 2.
Therefore, to use the list of works or processes it is necessary to first determine the tariff head of the finished product. Secondly, it must be checked whether the finished product has met the conditions set out in column 3 or 4. If this is not the case, a product may still be originating if the value of the non-originating materials does not exceed the general tolerance rule.
Cumulation
The diagonal cumulation of origin is possible with the materials (inputs) obtained from some partner countries in the free trade, provided that all apply the same rules of origin, based on the Protocols of Origin of Free Trade Agreements in force, and within the framework of the Pan-Euro-Mediterranean Regional Convention on preferential origin rules.
Minimal operations
Minimal operations are operations that, when performed individually or in combination, are considered insufficient to grant the product's originating status. All FTA contain an article, which defines works or processes that will be considered inadequate to grant origin. (Article 7 of Protocol No 4 of the SAA)
These operations prevent the obtaining of origin, and in the context of cumulation such processes do not give the origin of the country where they are produced.
The rule of general tolerance
It allows the use of non-originating materials in the manufacture of goods within a certain percentage. This rule does not apply to textile fabrics of Chapters 50 to 63 of the Harmonized System.
Rregulli i ndalimit të tërheqjes ose përjashtimit nga tarifat doganore (The prohibition rule of withdrawal or exemption from customs duties)
This rule means the prohibition of reimbursement or exemption from customs duties on imported non-originating goods which are used in the processing/manufacture of a originating product to be exported.
The principle of territoriality
The principle of territoriality means that the working or processing must take place in the territories of the parties.
States parties to the Agreement must meet, without interruption, the conditions for obtaining the originating status of the goods.
The rule of direct transport
Preferential trade arrangements contain rules concerning the transport of preferential goods from the territory of one Party to the another Party. The purpose of the direct transport is to ensure that the goods arriving at the place of import are the same as those leaving the country of export. However, if for any reason, the goods pass through transit or are stored in the territory of a third country provided that they remain under customs supervision, the conditions of direct transport are deemed to be fulfilled.
The proof that, the conditions of direct transport have been met, may be a single transport document covering the transit of goods through the country of transit or any other certificate, for example a "non-manipulative certificate" issued by the customs authorities of that country.
The rules on the preferential origin of goods which provide a preferential tariff treatment for the goods are specified in the customs legislation as well as in any Free Trade Agreement signed by Albania with countries or groups of countries.
For more information refer to the link: http://www.dogana.gov.al/d/169/182/249/263/marreveshjet-e-tregtise-se-lire